How we score
Every country and US state page is built from one structured record. Data was last checked on November 4, 2026.
Where the numbers come from
- Tax rates: national tax authorities and finance ministries first, cross-checked against PwC Worldwide Tax Summaries and the Tax Foundation (for US states). We show the headline statutory rate and explain small-company rates, free zones and special regimes in the note next to it.
- Company costs: government fee schedules plus typical prices from registered agents and accountants for a one-person company owned by a non-resident. Ranges are in US dollars and include the first year of mandatory services.
- US LLC fees: each Secretary of State's fee schedule. Biennial fees are halved so every state shows a per-year figure.
- Blacklists: the EU list of non-cooperative jurisdictions (Annex I) as last updated by the Council.
The five scores
| Score | Weight | What it measures |
|---|---|---|
| Tax | 35% | Combined corporate and personal burden for a profitable small company owned by a resident founder; 10 = no tax. |
| Ease | 20% | Days to incorporate, remote formation, local director/address rules, paperwork. |
| Cost | 15% | All-in setup and yearly running cost; 10 = cheapest. |
| Banking | 15% | How hard it is for a non-resident-owned company to open a business account and get a payment processor like Stripe. |
| Reputation | 15% | How banks, investors, marketplaces and customers treat a company from there. Blacklisted or "shell company" jurisdictions score low. |
The overall score is the weighted average. The finder re-weights the same five scores based on what you say matters to you.
What the scores don't capture
Your own situation. Where you live decides your personal taxes, and a company run from a high-tax country is usually taxed there under place-of-management and controlled-foreign-company rules. Use these pages to shortlist, then talk to an adviser in the country you choose.
Corrections
Every page has a "Suggest a correction" link. We check each report against the official source and update the page and its date. Rates are re-checked at least quarterly and whenever a budget or tax reform passes.